https://www.taxtmi.com/highlights?id=66910 Levy of Entertainment tax on the 'costume' - Renting of costume - It is well settled that the tax can be levied only when specially provided for and not by intendment. If the legislation was of the view that the renting of the costume should be included for the purpose of determination of the taxes, it could have specifically provided for under the Act which has not been done - demand of levy of tax as well as the penalty is without authority of law. - HC en-us Mon, 05 Dec 2022 10:29:10 +0530 Mon, 05 Dec 2022 10:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66910 Levy of Entertainment tax on the 'costume' - Renting of costume - It is well settled that the tax can be levied only when specially provided for and not by intendment. If the legislation was of the view that the renting of the costume should be included for the purpose of determination of the taxes, it could have specifically provided for under the Act which has not been done - demand of levy of tax as well as the penalty is without authority of law. - HC Highlights VAT and Sales Tax Mon, 05 Dec 2022 10:29:10 +0530 https://www.taxtmi.com/highlights?id=66910